Question 1

What are the GST return due dates for FY 2026-27?

Accepted Answer

For regular monthly taxpayers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Under the QRMP scheme, the optional IFF is due on the 13th of the following month, tax payment in PMT-06 on the 25th, and quarterly GSTR-3B on the 22nd (Group A states including Maharashtra, Gujarat, Karnataka and Tamil Nadu) or the 24th (Group B states including Delhi, UP, West Bengal and Punjab). GSTR-7 and GSTR-8 for GST TDS and e-commerce operators are due on the 10th.

Question 2

What is the due date for TDS payment and TDS returns?

Accepted Answer

TDS and TCS deducted or collected in a month must be deposited by the 7th of the following month. The one exception is TDS on March deductions, which may be deposited up to 30 April. Quarterly TDS returns in Form 24Q and 26Q are due on 31 July for Q1, 31 October for Q2, 31 January for Q3 and 31 May for Q4.

Question 3

When are EPF and ESIC payments due each month?

Accepted Answer

Both are due by the 15th of the following month. EPF (ECR) applies to employers with 20 or more employees and ESIC contributions apply to employers with 10 or more employees. The ESIC half-yearly return for April to September is due on 11 November and for October to March on 11 May.

Question 4

What is the due date for Maharashtra Profession Tax (PTRC)?

Accepted Answer

Employers registered under PTRC in Maharashtra whose liability requires monthly filing must pay and file by the last day of the following month. The PTRC annual return in Form III-B is due on 30 June and PTEC for self-employed persons is due on 31 March. Profession tax rules differ from state to state - these dates are for Maharashtra only.

Question 5

What are the ROC and MCA filing due dates for FY 2026-27?

Accepted Answer

Assuming the AGM is held on 30 September 2026, AOC-4 (financial statements) is due within 30 days of the AGM, i.e. by 30 October 2026, and MGT-7 or MGT-7A (annual return) within 60 days, i.e. by 29 November 2026. ADT-1 for auditor appointment is due by 15 October 2026, DIR-3 KYC for all directors by 30 September 2026, and Form MSME-1 half-yearly by 30 April and 31 October.

Question 6

What is the last date to file the income tax return for AY 2026-27?

Accepted Answer

For non-audit cases such as individuals, HUFs and firms the due date is 31 July 2026. For companies and taxpayers subject to audit under section 44AB the due date is 31 October 2026, and for transfer pricing cases under section 92E it is 30 November 2026. A belated or revised return may be filed up to 31 December 2026.

Compliance Calendar FY 2026-27

Month-wise due dates for FY 2026-27

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